Taxation of independent personal services: generally taxable only in resident State unless fixed base or sustained presence permits taxation elsewhere. Article 14 provides that income from independent personal services of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-allowing taxation only on income attributable to that base-or where the individual's sustained presence in the other State permits taxation only on income derived from activities performed there.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of independent personal services: generally taxable only in resident State unless fixed base or sustained presence permits taxation elsewhere.
Article 14 provides that income from independent personal services of a resident is taxable only in the State of residence, except where the individual has a fixed base in the other State-allowing taxation only on income attributable to that base-or where the individual's sustained presence in the other State permits taxation only on income derived from activities performed there.
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